South Dakota Codified Laws
Chapter 18A - Property Tax Refund For Elderly And Disabled Persons
Section 10-18A-6 - Multiple-member household refund schedule.

10-18A-6. Multiple-member household refund schedule.
The amount of refund of real property taxes due or paid for a multiple-member household made pursuant to this chapter shall be according to the following schedule:



Source: SL 1976, ch 92, §4; SL 1978, ch 79, §4; SL 1988, ch 96, §2; SL 1989, ch 93, §2; SL 1990, ch 81, §2; SL 2000, ch 53, §2; SL 2002, ch 57, §5; SL 2006, ch 42, §5; SL 2008, ch 59, §5; SL 2012, ch 65, §5, eff. Mar. 20, 2012; SL 2013, ch 47, §5, eff. Mar. 6, 2013; SL 2014, ch 56, §5, eff. Mar. 26, 2014; SL 2016, ch 60, §5, eff. Feb. 25, 2016; SL 2018, ch 62, §5, eff. Feb. 8, 2018; SL 2019, ch 63, §5, eff. Mar. 27, 2019; SL 2020, ch 33, §5, eff. Mar. 16, 2020; SL 2021, ch 48, §5, eff. Mar. 25, 2021; SL 2022, ch 31, §6, eff. Mar. 18, 2022.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 18A - Property Tax Refund For Elderly And Disabled Persons

Section 10-18A-1 - Definition of terms.

Section 10-18A-1.1 - Reduction in income allowed for taxes paid--Determination of amount.

Section 10-18A-2 - Refund of taxes paid on single family dwelling--Conditions.

Section 10-18A-3 - Refund denied after refund of sales tax.

Section 10-18A-4 - Right to file lost on death.

Section 10-18A-5 - Single-member household refund schedule.

Section 10-18A-6 - Multiple-member household refund schedule.

Section 10-18A-6.1 - Multiple-member household refund--Eligibility of head of household--Conditions.

Section 10-18A-7 - Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time.

Section 10-18A-8 - Amount claimed not required on application--Computation by county auditor.

Section 10-18A-9 - Documentary evidence in application.

Section 10-18A-10 - Signing of refund claim--Delivery to proper officer.

Section 10-18A-11 - Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms.

Section 10-18A-12 - Appropriations insufficient for all payments--Proration to timely filed claims.

Section 10-18A-13 - Hearing on denial of claim--Time for demand.

Section 10-18A-14 - Fraudulent refund claims as petty offense.

Section 10-18A-15 - Promulgation of rules.

Section 10-18A-16 - Distribution of unspent sales and property tax refunds.